With the development of economy, corporate social responsibility has been\npaid more and more attention. This paper examines the relationship between\ninternal control and corporate social responsibility, and examines whether\ndouble agency costs act as intermediary roles. The research results show that\neffective internal control can improve the performance of corporate social\nresponsibility and reduce the double agency costs. The first type of agency\ncost plays a part of intermediary role in the relationship between internal\ncontrol and corporate social responsibility, while the second type of agency\ncost has no intermediary role.
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